1. Page 1 www.cedargroupus.com/time CEDAR Cedar Group US, Inc. Why Cedar Time Management? Payroll Hours Costed or Uncosted Base Rate Overtime Rate Staged Overtime Flexi/Comp time Human Resources Employee Records Benefit Vacation Time Base Hourly Rate Project Billing Financial Management Billable Hours Project Specific Rates Employee/Activity detail available Validated & Authorized Hours Enterprise Integration with a “ Single ” Time database Project Management Build Projects & Tasks Automatically Timely Update of Hours, Costed or Uncosted Full Utilization of Project Management System Now Possible Project Activity Standard Costing Correction Journals

2. Page 2 www.cedargroupus.com/time CEDAR Cedar Group US, Inc. Why Cedar Time Management? Turn Data into Available Information with Cedar Time Management Time Correction Applies DATA HOURS Actual Budget Progress Billability All by Timesheet Activity Elements COSTS & BILLING RATES Dept. Cost Cross Charge Dept. Revenue Project Revenue All by User Defined Cost Elements HISTORICAL TRENDS Original Corrections Current Validation & Authorization Rules Real Time Business Analysis Enterprise Integration AVAILABLE INFORMATION Hours/ Costs Current Original Correction Date (Cost) Effective Date (Project) Time

3. Page 3 www.cedargroupus.com/time CEDAR Cedar Group US, Inc. R.O.I. OPPORTUNITIES u Single point input u Accurate up to date information u Pro active validation, reduces errors u Reduce correction downtime u Identify trends u Import / Export facilities u Distribute payroll cost and allocate overhead u Maximize Billable Hours u Reduce invoice processing - u Increase Budgetary Control Why Cedar Time Management?